Skip to content


Judgment Search Results Home > Cases Phrase: live stock importation act 1898 section 2 definitions Page 10 of about 5,236 results (0.205 seconds)

Dec 16 1957 (HC)

Gauri Shanker Vs. Municipal Board, Jhunjhunu and anr.

Court : Rajasthan

Reported in : AIR1958Raj192

..... taxes, the fees to be charged for licences or permissions granted under section 77 and the times at which and the mode in which the same shall be levied or recovered or shall be payable and prescribing the fees for notices demanding payments due on account of any tax and for the execution of warrants of distress and the rates to be charged for maintaining any live stock, distrained and designating the persons authorised to receive payments on any sum ..... articles have been, as it were warned that if they do not make a declaration that the articles being imported are not intended or use or consumption within the municipality, it would be presumed that they have been brought in for use or consumption within it and if they do not export them within a period to be fixed by the board under section 46 (k), no refund would be allowed and it would be conclusively presumed that they were brought for use or ..... to be collected on the taxable articles as soon as they are brought within the municipal limits, unless the importer gives a declaration that the articles are not intended tor use or consumption within the limits of the municipality. ..... been put upon the board to impose a tax and it is that it will have to impose a tax only after observing the preliminary procedure required by section 60 of the act and an elaborate procedure has been provided in section 60 and provision has been made for due publication of the rules prescribing tax and it has been specified what must those rules contain. .....

Tag this Judgment!

May 13 1980 (HC)

Commissioner of Income-tax Vs. Sutton and Sons Ltd.

Court : Kolkata

Reported in : [1981]127ITR57(Cal)

..... the term has been used both in the narrow sense of the cultivation of the field and the wider sense of comprising all activities in relation to the land including horticulture, forestry, breeding and rearing of live-stock, dairying, butter and cheese making, husbandry, etc.' 8. ..... the capital asset excluded under the 1961 act agricultural land in india but under the 1922 act it was not all agricultural lands which were excluded from the definition of capital asset but only the lands, the income derived from which was ..... was of the opinion that the said plot of land in tolly gunj at calcutta was an agricultural land and was, therefore, outside the purview of the definition of 'capital asset' in section 2(14) of the i.t. ..... there was no capital gain involved in the sale of the said plot of land because, according to the assessee, the land in question did not constitute any capital asset within the meaning of the definition of 'capital asset' in section 2(14) of the i.t. ..... we have noticed before, in this connection, it is important to note the significant difference between 'capital asset' under the 1922 act and a capital asset so far as agricultural land is concerned in the 1961 act ..... the operations carried out and not the purpose for which the operations were carried out was the determining factor, and as the nature of the operations carried out, according to the well-settled definition, was agricultural, it was held that the said land was not a capital asset under section 2(14) of the i.t. .....

Tag this Judgment!

Mar 02 1988 (HC)

Sundarmani Bewa and anr. Etc. Vs. Dasarath Parida (Deceased by L.R.) a ...

Court : Orissa

Reported in : AIR1988Ori166; 65(1988)CLT440

..... ' the act contains sixty sections in all, divided into six chapters, chapter i deals with preliminary provisions including definition of different terms in section 2, chapter ii deals with preparation of map and land register; chapter iii with preparation of consolidation scheme; chapter iv with enforcement of the scheme; chapter v with prevention of fragmentation and chapter vi contains miscellaneous provisions including revision (section 36), power of civil court to be exercised by authorities under the act (section 44), jurisdiction of courts (section 47) and bar of jurisdiction of civil courts (section 51). ..... section 2(a) defines 'agriculture' as : ' 'agriculture' includes the raising of crops, grass or garden produce, horticulture, dairy farming, breeding and keeping of live-stock, pisciculture, poultry farming and use of land as pasture or for forest or for any purpose where such use is ancillary to agriculture. ..... before whom the revision petition came up initially considering the importance of the question whether a suit for any relief which the authorities under the act have no jurisdiction to grant can be held to have abated simply because consolidation operation is going on in the area, directed the case to be placed before a division bench for hearing. ..... it cannot be taken as a guideline to determine the meaning and import of the term 'land' as defined in section 2(e). .....

Tag this Judgment!

Aug 14 1998 (TRI)

H.C.L. Hp Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(112)ELT604TriDel

..... if there is enough evidence in support of the allegation that goods are liable to confiscation under section 111 and the goods are ultimately ordered to be confiscated, the choice will be for the importer to redeem the goods on payment of fine or to leave the goods in the hands of the central government and not opt to exercise the option to redeem the ..... however, time limit provided under proviso to section 28(1) of customs act, 1962 is not relevant in this case at ..... this view it will be totally illegal and unjust to confiscate the goods and demand differential duty.collector's, reasoning to ignore section 28 and demand duty on the basis of provisions under section 125 of the customs act is not correct in law. ..... the liability to confiscation has been determined, the demand of duty is not required to be made under section 28(1) of customs act 1962 but it is covered under section 125(2) of customs act, 1962 which provides for recovery of any duty due on the goods which after confiscation are ordered to be released on payment of fine in lieu of confiscation under section 125 of customs act, 1962. ..... the option to redeem the goods, the owner has to pay the differential duty in addition to the fine in lieu of confiscation in terms of section 125(2) of customs act, 1962. ..... on going through a show cause notice i find that no demand of duty has been issued under section 28(1) of customs act, 1962. ..... has also been demanded by the collector under provisions of section 125(2) of the customs act 1962. .....

Tag this Judgment!

Aug 21 2001 (TRI)

Tapan Ch. Sen Rai, Thomas Gomes and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... 8,000/- during the previous trip; that similarly the stones imported by him were over-valued by the customs officers and the case is under going adjudication; that the imposition of personal penalty upon him in respect of the luggage brought during his previous visit was not ..... the very fact that the adjudicating authority has allowed the redemption of the same shows that the goods were not banned or prohibited and the same could be imported as baggage and cleared on payment of duty. ..... he submits that the goods in question are not banned items and he was entitled to import the same on payment of duty. ..... as regards the bottles of whisky, it has been contended that the same were gift items and were covered by the provisions of section 11g of customs act, 1962. ..... there is no positive evidence on record that shri vijay chatlani was the person behind the importation in question. ..... the same being for personal use cannot be seized on the ground of illegal importation.6. ..... the same are thus protected by the provision of section 11g of the customs act. .....

Tag this Judgment!

Apr 29 1935 (FN)

California Oregon Power Co. Vs. Beaver Portland Cement Co.

Court : US Supreme Court

..... the first question is of especial importance to the semi-arid states of california, oregon, and washington, where climatic conditions in some sections so differ from those in others that the doctrine of the common law may be of advantage in one instance ..... 388, directed the secretary of the interior ( 8) to proceed in conformity to the state laws in carrying out the provisions of the act, and provided that nothing in the act should be construed as affecting or intending to affect or in any way interfere with the laws of any state or territory "relating to the control, appropriation, use, ..... spirit of so many others who had gone before them in similar ventures, faced the difficult problem of wresting a living and creating homes from the raw elements about them, and threw down the gage of battle to the forces of ..... live stock ..... 339 , this court, while finding it unnecessary to decide whether lands in the arid regions patented after the desert land act were accepted subject to the rule that priority of appropriation gives priority of right, said that the decision of the supreme court of ..... 728, held that the legal effect of the language already quoted from the desert land act was to dedicate to the public all interest, riparian or otherwise, in the waters of the public domain, and to abrogate the common law rule in respect of riparian rights as to all lands settled ..... hard to see how a more definite intention to sever the land and ..... control in the arid land states is definite and substantial. .....

Tag this Judgment!

May 23 1966 (FN)

United States Vs. Standard Oil Co.

Court : US Supreme Court

..... this 1899 enactment, like the two preexisting statutes which it was intended to codify, was a minor section attached to a major appropriation act together with other measures dealing with sunken wrecks, [ footnote 2/1 ] trespassing at public works sites, [ footnote 2/2 ] and obstructions caused by improperly constructed bridges, piers, ..... requirement of clear expression is essential in a practical sense to confine the discretion of prosecuting authorities, particularly important under a statute, such as 13, which imposes criminal penalties with a minimal, if any, scienter requirement ..... penalizing as a misdemeanor the depositing into waters within the state of "any rubbish, filth, or poisonous or deleterious substance or substances, liable to affect the health of persons, fish, or live stock . . . ..... relevant inquiry is not the admittedly important concerns of pollution control, but congress' purpose in enacting this anti-obstruction act, and that appears page 384 ..... might be said about how properly to interpret the 1890 and, more especially, the 1894 statutes, it is the 1899 act that has been on the books for the last 67 years, and its purposes and language must guide the determination of ..... attempted prosecution cannot stand is not to be oblivious to the importance of preserving the beauties and utility of the country's rivers. ..... such strained definitions of a phrase that is clear as a matter of ordinary english hardly commend themselves, and at the very least raise serious doubts as to the .....

Tag this Judgment!

Dec 28 1995 (HC)

The Oriental Fire and General Insurance Company Limited, Rep. by Its B ...

Court : Andhra Pradesh

Reported in : 1996(4)ALT84

..... in order to appreciate the rival contentions, it is relevant to look at relevant provisions of motor vehicles act:'section 2(7): 'goods' includes live-stock, and anything (other than equipment ordinarily used with the vehicle) carried by a vehicle except living persons, but does not include luggage or personal effects carried in a motor car or in a trailer attached to a motor car or the ..... laid down with reference to old and new acts and held that under the old act, section 95(1) proviso (c)(ii) and also considered sections 94 and 95 of the old act and the corresponding provisions of sections 146 and 147 of the new act and definitions provided under both the acts and held that section 146(1) of 1988 act which prescribes compulsory insurance or a motor vehicle in public place is similar to section 94(1) of 1939 act. ..... ' means any motor vehicle constructed or adapted for use for the carriage of goods or any motor vehicle not so constructed or adapted when used for the carriage of goods, solely or in addition to passengers.section 2(23): 'public carrier' means an owner of a transport vehicle who transports or undertakes to transport goods, or any class of goods, for another person at any time and in any public place for hire or reward, ..... in view of the above contentions, the important question of law that arises for consideration is:'whether an insurance company is liable to pay compensation where the owners of sheep, while travelling along with their sheep in a goods vehicle, receive .....

Tag this Judgment!

Dec 02 1935 (PC)

N.M. Roshan Umar Karim and Co., a Firm Carrying on Business in Partner ...

Court : Chennai

Reported in : AIR1936Mad508; 163Ind.Cas.493; (1936)70MLJ608

..... , and i agree with him that the present risk note is wider and more comprehensive in enlarging the liability of the railway than the old form or the english note and also with the definition of misconduct given by him namely 'misconduct' is distinguished from accident and is not far from negligence, not only gross and culpable negligence, and involves that a person misconducts himself when it is wrong conduct on his part in ..... rates were charged by the railway company does not preclude them from taking risk-note form a and once that note had been executed the railway company is exempt from liability under section 72 of the indian railways act except upon proof of misconduct as indicated in the note, that formal-de-hyde is not dangerous and in any event the servants of the railway company were not negligent in the circumstances of this case and ..... in all cases when goods or live-stock are conveyed at the risk of the owner, or on the understanding that the risk accepted by the railway is limited to-any extent below the full value of the consignment, or the several sums prescribed in the indian railways act ix of 1890, the consignor is required to execute a risk note, prior to acceptance for despatch, on one of the forms given in appendix d. ..... staff was grossly insufficient for its purpose, so insufficient as to import negligence in the administration, or that as a matter of fact the staff was negligent and was not doing its proper duty.3. .....

Tag this Judgment!

Dec 01 1959 (HC)

P. Abdul Subhan and Co. Vs. the State of Madras and anr.

Court : Chennai

Reported in : (1960)IIMLJ542; [1960]11STC173(Mad)

..... ordinary conception of a free trade would imply that it should be without any barriers and that there should be no special levy on the imported goods so as to place the goods of other states passing into a state for sale in a comparatively disadvantageous position as against the goods ..... the learned judges held that that provision contravened section 297 of the government of india act and observed at page 547 :-the tax, therefore, which purports to be levied on the dealer who sells goods obtained from outside the state, under section 29 of the act is, in substance, a tax on those goods and directly attracts the inhibitions prescribed by section 297 of the government of india act, 1935, or article 304 of the present constitution, because of its ..... section 297(1)(b) of the government of india act, 1935, imposed restrictions in respect of legislative, as well as executive action of the provinces, in regard to inter-provincial exports and imports and also imposition of discriminatory taxes as against the goods ..... no necessity for article 304(a) at all as article 246 read with schedule vii, list ii, entry 51, would itself enable a state legislature only to impose countervailing duties on goods imported from other states at rates not exceeding those levied on similar goods manufactured or produced in that state. ..... definition extracted above it is plain that impediments and barriers for free trade need not be solely confined to barriers at the state of import ..... the following definition of free .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //